Notice of Product Ruling 1. This is a notice of a product ruling made under section 91f of the Tax Administration Act 1994. 2. Product ruling No. 95/5 was issued on 25 October 1995. It relates to the tax assessability of benefits and deductibility of premiums under the Low Cost Income Protector Policy Agreed Value issued by Sovereign Assurance Company Limited. 3. A copy of the ruling appeared in Inland Revenue's Tax Information Bulletin, Vol. 7, No. 5 of November 1995. If you wish to obtain a copy of the ruling, please write to the Manager (Systems), Rulings Directorate, National Office, Inland Revenue, P.O. Box 2198, Wellington. JEFFREY TYLER, Director (Rulings).